Higher education is important because it creates and develops human capital and provides qualified human cadres, which requires restructuring government spending so that an increase in funding allocated to education is brought about. During the period 1990-2020, government spending was weak on educational institutions in Iraq, which led to a decline in The role of these institutions in the economic development of the country. The highest percentage of spending on higher education of GDP was 0.47% in 2007 and the lowest was 0.01% in 2005. The number of public universities reached 35, and the number of private universities and colleges reached 64 universities and private colleges in 2020. This was accompanied by an increase in the number of s

The problem of the study was to identify the possibility of benefiting from the application of the target cost system as a modern cost system to activate the environmental cost management instead of the traditional systems used in the company due to the great transformations witnessed by the business environment in all fields, which have resulted in the search for modern systems to provide more accurate and more appropriate information to reduce Costs, because accurate information makes the company have a complete vision to achieve the company’s goals. To solve this problem, the research was based on the following hypothesis (that the role of the target cost system leads to the activation of environmental cost management). Target c

The design of components subjected to contact stress as local compressive stress is important in engineering application especially in ball and socket Joining.  Two kinds of contact stress are introduced in the ball and socket joint, the first is from normal contact while the other is from sliding contact. Although joining two long links (drive shaft in steering cars) will cause the effect of flexural and tensional buckling stress in hollow columns through the ball and socket ends on the failure condition of the joining mechanism. In this paper the consideration of the combined effect of buckling Load and contact stress on the ball and socket joints have been taken, epically on the stress distribution in the contact area. Different

Visceral leishmaniasis(VL) or kala-azar is one of the world most neglected tropical diseases in mortality and fourth in morbidity, rK39 dipstick was used to diagnose the suspected infected patients as easiest and rapid technique for VL diagnostic, the disease out-coming required to the differentiation of cell mediated immunity either T-helper 1(Th-1) or (Th-2). One of main pointers that may be considered as one of immune evasion strategy in the host-parasite interplay is HLA-G level alteration. HLA-G Known as a special proteins (non-classical HLA class I) molecules which can suppress the immune system by T-cell functions impaired in the aid with target receptors as LILRB4. The development of the cell mediated immunity initiated with Interle

The subject of the strategic vision is of great importance to all companies because they live in an environment of rapid change in various areas of life. Supports the performance of its operations in a better way, towards appropriate strategic growth and achieving success. The research aims to determine the level of interest of the researched company in the research variables (strategic vision and growth strategy), and the importance of the research came in being an attempt to provide the theoretical and scientific foundations for the research variables (strategic vision and growth strategy). As for the research method, it was relied on the descriptive analytical method, relying on the questionnaire as a means of obtaining data from the

The importance of research lies in the school administration and that the school is the main cell of the educational system and its ultimate goal, and therefore modern education requires the presence of sophisticated leaders represented in educational administration at various levels. Administrative leaderships and the two researchers' belief that the institution’s ability and success or failure depend on a special type of leader who is highly effective and efficient, directing workers ’behavior towards creativity and achievement in order to achieve the goals of the institution in serving the educational bodies, increasing the effectiveness of leadership and developing the creative behavior of secondary school principals in

Ceramic coating compose from a ceramic mixture (MgO, Al₂O₃) and metall (Al-Ni) were produced by Thermal Spray Technique. The mixed ratio of used materials Al:Ni (50%) and 40% of Al₂O₃ and 10% MgO. This mixture was spray on a stainless steel substrate of type (316 L) by using thermal spray with flame method and at spraying distances (8, 12, 16 and 20) cm, then the prepared films were treated by laser and thermal treatment. After that performing a hardness and adhesion tests were eximined. The present study shows that the best value of the thermal treatment is 1000 ℃ for 30 mint; the optimum spray distance is 12 cm and most suitable laser is 500 mJ where the microscopic and mechanical character

This Paper aims to plan the production of the electrical distribution converter (400 KV/11) for one month at Diyala Public Company and with more than one goal for the decision-maker in a fuzzy environment. The fuzzy demand was forecasting using the fuzzy time series model. The fuzzy lead time for raw materials involved in the production of the electrical distribution converter (400 KV/11) was addressed using the fuzzy inference matrix through the application of the matrix in Matlab, and since the decision-maker has more than one goal, so a mathematical model of goal programming was create, which aims to achieve two goals, the first is to reduce the total production costs of the electrical distribution converter (400 KV/11) and th

This study deals with the elimination of methyl orange (MO) from an aqueous solution by utilizing the 3D electroFenton process in a batch reactor with an anode of porous graphite and a cathode of copper foam in the presence of granular activated carbon (GAC) as a third pole, besides, employing response surface methodology (RSM) in combination with Box-Behnk Design (BBD) for studying the effects of operational conditions, such as current density (3–8 mA/cm2), electrolysis time (10–20 min), and the amount of GAC (1–3 g) on the removal efficiency beside to their interaction. The model was veiled since the value of R2 was high (>0.98) and the current density had the greatest influence on the response. The best removal efficiency (MO Re%)